Tax Treaty Interpretation: The Meaning and Application of Article 3(2) (Paperback) (ISBN-13: 9783347058828)

This study clarifies the meaning and application of Article 3(2) of the OECD Model Tax Convention on Income and on Capital. It maps the entire historical debate on the provision, illuminates flawed assumptions and misunderstandings in its course, and outlines how these continue to fuel the current controversies. In addition, it provides a comprehensive analysis of German case law concerning the interpretation of tax treaties and examines the extent to which the German Federal Fiscal Court has been influenced by views developed in doctrine. Finally, it clarifies the relationship between Article 3(2) and the rules on treaty interpretation codified in the Vienna Convention on the Law of Treaties, the meaning of 'context', and how the condition 'unless the context otherwise requires' is to be applied. Thereby, an approach is submitted that is firmly based on public international law principles and transcends the current controversies into a holistic synthesis.

Author: Richard Xenophon Resch
ISBN-10: 3347058828
ISBN-13: 9783347058828
Publisher: Tredition Gmbh
Language: English
Published: 05/05/2020
Pages: 288
Format: Paperback
Weight: 1.02lbs
Size: 9.61h x 6.69w x 0.60d